The Global Reporting Initiative (GRI) and the IFRS Foundation have collaborated to recently publish “Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards.” The publication serves as a guide for companies navigating the measurement and disclosure of Scope 1, Scope 2, and Scope 3 greenhouse gas (GHG) emissions.
The European Financial Reporting Advisory Group (EFRAG) has recently published a study shedding light on the effects of the adoption of IFRS 15.
The IFRS Foundation has proposed updates to the IFRS Accounting Taxonomy 2023. This Proposed Update 2 addresses three key areas: common practice for financial instruments, general improvements, and technology updates.
A refreshed and reconstituted IFRS Taxonomy Consultative Group (ITCG) met yesterday and will continue to deliberate tomorrow at the IFRS offices in London.
Andreas Barckow, Chair of the International Accounting Standards Board (IASB), reflected on the importance of financial reporting standards at the recent World Standard-setters Conference in London. Barckow reaffirmed the vital role played by national standard-setters in the global standard-setting process and expressed his anticipation of continued collaboration in the coming years.
The International Accounting Standards Board (IASB) has published proposed amendments to IFRS Accounting Standards. These yearly tweaks aim to clarify wording, correct minor unintended issues, and improve consistency within the IFRS standards.
A discussion is now available to watch between Linda Mezon-Hutter, Vice-Chair of the International Accounting Standards Board (IASB) and Sue Lloyd, Vice-Chair of the International Sustainability Standards Board (ISSB).
The UK has confirmed that it will be adopting the new international IFRS Sustainability Disclosure Standards, and has proposed an approach and timeline for implementation.
As you may well have heard, the International Sustainability Standards Board (ISSB) has published the final version of its first-ever standards, IFRS S1 and IFRS S2, marking a significant milestone in sustainability-related disclosures across global capital markets.
Andreas Barckow, Chair of the International Accounting Standards Board (IASB) emphasised the importance of financial reporting in uncertain times at a speech at the IFRS Foundation Conference this week.
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